Nunc Pro Tunc Tax Assessment Appeal In Pennsylvania
In Union Electric Corporation v. Board of Assessment, 560 Pa. 481, 746 A.2d 581 (2000), the Allegheny County Board of Appeals issued an order extending the statutory deadline for filing a tax assessment appeal. the board lacked this authority, but the Supreme Court held that the taxpayer's reliance upon this order authorized a nunc pro tunc appeal.
Similarly, this Court allowed a nunc pro tunc tax assessment appeal where the taxpayer followed advice given to her in writing by the Monroe County Board of Appeals.
The board's advice was erroneous. Monroe County Board of Assessment Appeals v. Miller, 131 Pa. Commw. 538, 570 A.2d 1386 (Pa. Cmwlth. 1990).
This Court granted the nunc pro tunc appeal because the litigant had been "unintentionally misled by officials as to the proper procedure to be followed." Id. at 1388.